DELHI HIGH COURT ISSUES JUDGEMENT ON PRATISHTHA GARG AND OTHERS V/S ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 25 DELHI AND OTHERS

NEW DELHI, April 25 -- Delhi High Court issued the following judgment on March 25:

1. The petitioner [Assessee] has filed the present petition, inter alia, impugning an order dated 31.08.2024 passed under Section 148A(d) of the Income Tax Act, 1961 [the Act], whereby the Assessing Officer [AO] had dropped the proceedings in respect of a notice dated 14.08.2024 issued under Section 148A(b) of the Act. However, the proceedings commenced earlier, pursuant to the issuance of notice dated 14.07.2022 under Section 148 of the Act, which were abated would continue.

2. The Assessee had filed her return of income for assessment year [AY] 2016-17 on 30.07.2016. On 23.06.2021, the AO issued a notice under Section 148 of the Act [the first section 148...